Local Government Taxation in Pakistan

Roy Bahl (rbahl@gsu.edu) and Musharraf Cyan (musharraf.cyan@gmail.com)

International Center for Public Policy Working Paper Series, at AYSPS, GSU from International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University

Abstract: The purpose of this paper is to evaluate the current practice of local government taxation in Pakistan and to point the way toward structural reforms that are both more rational and more in step with Pakistan’s vision for its fiscal decentralization. The analysis here is restricted to sub provincial governments, i.e., districts, TMA’s and union councils but with a decided emphasis on the former two. We do this by examining the current practice, and by drawing on international comparisons and “best practices” as laid out in the theory of fiscal federalism.

Keywords: Local Government Taxation; Pakistan; Fiscal Decentralization (search for similar items in EconPapers)
Pages: 89 pages
Date: 2009-08-01
New Economics Papers: this item is included in nep-cwa, nep-dev, nep-pbe, nep-pub and nep-ure
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (5)

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Persistent link: https://EconPapers.repec.org/RePEc:ays:ispwps:paper0909

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